It is estimated that an acre of jungle on the Neilgherries may be cleared for 200 Rs., including all expenses. The coffee-seedlings, from the nursery, may be planted out in seven months, and they will yield a first crop in three years. Coffee-seeds are 5 Rs. a bushel, and that quantity will rear 10,000 plants, covering 10 acres. One acre ought to yield one ton, when well cultivated, selling at Calicut, uncleaned, for 4 annas the pound. In three years the estate ought to pay 10 per cent. on the capital expended, if well conducted; the next year the gross profit should increase to 60 per cent., and afterwards to 100 per cent. A good dwelling-house will cost 4000 Rs.; the pulping-house, machinery, and godowns, 4000 Rs. more. Carpenters get 20 Rs. a month, bricklayers 15 Rs., with 2 annas a day batta for coming out of the town, and common labourers 4-1/2 Rs. The Neilgherry planters have great advantages in the way of means of conveyance from their estates to Calicut and Beypoor, their ports of shipment. The coffee is carried down the Coonoor ghaut on pack-bullocks to Matepoliem, and thence in carts along a good road, by Palghatchery, to the sea-coast. Generally the coffee from the Neilgherry estates is bought by Mr. Perry and Mr. Andrews at Calicut, in rather a dirty state. They have garbling-machines for clearing away all remaining dry pulp, and removing the outer coat from the seeds; and they make their profit by shipping the coffee and selling it in a clean state fit for European use. Neilgherry coffee has an excellent name in the London market.